How to fix one cent of additional price added on total as tax and rounding on Magento

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Go to System->Configuration->SALES->Tax->Calculation Settings

Set the Calculation Method Based On Row Total.

Row total will calculate based on each item total. Sot it will be accurate than calculating tax on Total. This will fix the issue of one cent hat could be shown as a rounding issue.

The setting can be used as the rules and lows of taxation on relevant country but here if there is no restriction, issue will be fixed.

Magento Tax on Row